UDC 346.57:631.11:657.21

N. Potryvaieva
Т. Korenovska

This article provides an overview of the main existing legal instruments on accounting of costs and incomes of enterprises. The conditions for the recognition of entities’ revenues and expenses. Considered comparative characteristics of national and international accounting standards. The problems of transformation of national accounting standards with international requirements are highlighted.

Key words: income, expenses, profit, loss, international and national accounting standards.

Legislative features of the accounting support of expenses and income.

References
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Issue 1(88). 2016

UDC 006.015.8:332.432

V. Krylenko

The basic approach to identifying indicators of financial safety of the agricultural sector in order to carry out an effective regulatory policy in this area of the economy is considered. The necessity of their timely identification and calculation for the conduct of regulatory policy in the field of financial security is substantiated.
Proved that financial security assessment can be made on the basis ofdefinite criteria. The criteria for financial security require the selection of certain indicators of economic security of the research object, which characterize the evolution of market reproduction, as well as the level of its quantitative and qualitative parameters in the world statistics system. For financial security, an important role has not by the indicators itself, but their thresholds, that is, the limit values, the non-compliance of which hinders the normal course of development of various elements of reproduction, causing the formation of negative, destructive tendencies.
The assumption is made that during the assessment of the financial security of the agricultural sector, as well as in assessing the level of security, the main difficulty will lie in the choice of indicators of financial security and its characteristic values.
Was provenin details that in today’s among all the varieties of indicative systems the most noteworthy are three main approaches to the selection of indicators.Namely – known macroeconomic indicators, called “economic and social indicators”; relative indicators (mostly aggregated: specific weights, coefficients, and others); indicators of danger, the comparison of which with the actual parameters allows one to timely see the excess of the limit values and pay attention to them.
The author concluded that the algorithm for assessing the financial security of the agrarian sector should include the following stages: forming constituents dynamics of indicators of financial security; establishment of boundary and optimal characteristic values of indicators; choice of normalizing coefficients from the range of change of indicators and limit values; conversion of dynamic series of indicators and boundary values in order to exclude their negative values; the valuation of indicators and limit values with a single normalization coefficient for each indicator and its limit values; establishment of weight coefficients of indicators and limit values for each component of financial security; calculation of the dynamic type of integral index of financial security.

Formation of the indicators of financial security of the agricultural sector.

Issue 1(88). 2016